Notes to the Company Financial Statements
Year end 31 July 2009
5. Net change in fair value of investments held at fair value through profit or loss
| Quoted Companies £000 | Unquoted Companies £000 |
Total £000 |
|
| At 1 August 2007 | 12,083 | 26,461 | 38,544 |
| Gains on the revaluation of investments | - | 3,915 | 3,915 |
| Losses on the revaluation of investments | (3,873) | (3,031) | (6,904) |
| Fair value (losses) / gains | (3,873) | 884 | (2,989) |
| Investments during the period | - | 6,357 | 6,357 |
| Proceeds from the sale on investments | (3,363) | (43) | (3,406) |
| Net investments / (net proceeds from disposals) | (3,363) | 6,314 | 2,951 |
| At 31 July 2008 | 4,847 | 33,659 | 38,506 |
| Quoted Companies £000 | Unquoted Companies £000 |
Total £000 |
|
| At 1 August 2008 | 4,847 | 33,659 | 38,506 |
| Gains on the revaluation of investments | 559 | 11,421 | 11,980 |
| Losses on the revaluation of investments | (84) | (5,023) | (5,107) |
| Fair value gains | 475 | 6,398 | 6,873 |
| Investments during the period | 14,427 | 14,427 | |
| Provisions utilised in the period | 69 | - | 69 |
| Proceeds from the sale on investments | - | (9,804) | (9,804) |
| Net investments | 69 | 4,623 | 4,692 |
| Net investments | 69 | 4,623 | 4,692 |
| At 31 July 2009 | 5,391 | 44,680 | 50,071 |
Net change in fair value for the period represents the changes in fair value (disclosed in note 3) less the revenue share charge on these fair value movements (disclosed in note 4). Net change in fair value of investments of £6,960,000 as set out on the face of the Income Statement represents the change in net fair value of £6,873,000 (above table) plus £87,000 to reflect final adjustments on realisations before revenue share with third parties as summarised below.
| 2009 £000 |
2008 £000 |
|
| Net fair value gain / (losses) on portfolio | 6,873 | (2,989) |
| Changes in fair value realised during the period | 87 | - |
| Net fair value movement recognised in consolidated income statement | 6,960 | (2,989) |